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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Financial Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial ABDIMAS Iqtishadia
Sari, Intan Rahma
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Optimalisasi Intellectual Capital dan Implementasi Green Accounting dalam Meningkatkan Kinerja Keuangan Agustin, Mega Widia; Sari, Intan Rahma
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.838

Abstract

This research aims to determine the influence of intellectual capital and green accounting on financial performance. Intellectual capital is measured by VAIC, green accounting is measured by PROPER and financial performance is measured by Return on Assets (ROA). The population in this research are all companies in the Consumer Non-Cyclicals and Energy sectors listed on the Indonesia Stock Exchange (BEI) between 2018 - 2022. The number of samples in this research was 14 companies obtained through the purposive sampling method. 70 sample data were obtained. The type of data in this research is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using eviews 12 software and shows that (1) Intellectual Capital has a significant effect on financial performance, which means the hypothesis is accepted, and (2) Green Accounting has no effect on financial performance, which means the hypothesis is rejected.
Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Jelanti, Desi; Sari, Intan Rahma; Winingrum, Sri Putri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.849

Abstract

This research was conducted to determine the influence of Love of Money, Tax Knowledge and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance among Bachelor of Accounting students at Pamulang University. The number of appropriate samples in this research was 66 students between semesters 2-7 of the Accounting Study Program. This research uses primary data, namely data in the form of opinions from research subjects (respondents) using a survey by filling in the G-Form Questionnaire. The results of filling in the Questionnaire get the percentage results for each existing variable. These results reveal that Love of Money, Tax Knowledge and Taxpayer Awareness have an influence on Motor Vehicle Taxpayer Compliance.
PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGINDARAN PAJAK: (Studi Empiris pada perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2021) Azis, Azzy Abdul; Sari, Intan Rahma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.290

Abstract

This research seeks to investigate and give empirical data about the partial and simultaneous effects of capital intensity, sales growth, and institutional ownership on tax avoidance. The population of this research consists of food and beverage firms that are listed on the Indonesia Stock Exchange. This inquiry utilizes previously gathered information. Using a method of stratified sampling, data was acquired. This investigation's sample consists of twelve firms. Five years are being discussion, from 2017 to 2021. Multiple linear regression analysis with Eviews version 9 is the method of data analysis used here. According to the study's findings, there is a high correlation between tax evasion and the amount of business capital intensity and institutional ownership, but not with sales growth. Tax evasion is significantly influenced by concurrent study on topics like sales growth, capital intensity, and institutional ownership.
Co-Authors Agustin, Mega Widia Alinayah, Siti Ardianti, Sheila Aryani, Norsarida Atikazahra, Arhaditha Qorina Azis, Azzy Abdul Bimo, Arif Arya Crissiana, Sri Nitta Fitri Yuliana, Fitri Fitriyah Fitriyah Handayani, Asih Jelanti, Desi Kurniasih, Tuspeni Kurniawati, Darini Lilis karlina, Lilis Mardiana, An-Nisa Maulan, Denisah Muliyani Muliyani Mulyani Mulyani Nafisah, Dinda Najmah, Keisha Zaimatun Narenda, Meilia Echa Nurhaliza, Henti Peshar, Fateh Rizkiah Putri, Lestari Putri, Marcelina Romdhoni, Fadli Salsabila, Tasya Salsa Simarmata, Lerika Br SITI ROHMAWATI Subhi Hartanto, Ahmad Ridho Tania, Maria Amelinda W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Winingrum W. A., Sri Putri Winingrum W.A, Sri Putri Winingrum W.A., Sri Putri Winingrum, Sri Putri